University Internal Audit System

This article sets out from several main influencing factors to university inner audit, such as the scale enlarging of university causing the rapid increase of fund flow, multi-channel and multi-element fund source causing the increase of fund venture, and corresponding audit laws of our country, combing with the actual condition of university and inner audit theory, pointing out that while strengthen the financing checking- calculation and management, more important problems need to be solved with in university management are how to build inner audit system suitable for university, how to strengthen inner audit supervising, how to achieve the available control of each university economic activities, how to keep away and release inner financing venture and how to improve university probity polity work.Firstly, discuss about the inner audit theory and inner control system. Definite the conception, characters and the functions of the inner audit, analyze the actuality of inner audit, point out that inner audit independently supervise and estimate the actual, legal and beneficial behavior of government revenue and expenditure, financial receipts and expenditure, and economic activities of self-department and sub-department to promote inner management, such as strengthen economic management and realize economic aims. Inner audit has the characters of service introversion, relative independence and universality of audit range, has the functions of economic supervising, economic estimating and economic management to inner organization. Definite the conception of inner control, that is, the inner organization adopting all kinds of policy and program in order to achieve manage aim, protect assets safely and fully, make sure to follow the laws and rules of the country, advance the manage efficiency and effect of the organization. Inner audit contains 5elements: environment control, venture management, control activities, information communication and supervising. Inner audit department is an important part of inner organization control system, with the functions of independently control and estimate other operations.Secondly, introduce the inner audit system of Illinois State University of USA.Thirdly, analyze the condition, problems, new positions and demands, necessity and feasibility of university inner audit in our country, as well as its function in inner control. Conceive the collectivity idea of constituting and perfecting the university inner audit system of our country.Next, point out the countermeasures and advises of constituting and perfecting the university inner audit system and inner audit institution. Explore new technology of inner audit; keep away the audit venture; enlarge operation range; strengthen project audit; advance invest benefit; correct inner control system in university; perfect economic responsibility audit in university.At last, aiming at the actuality of university, combining with the actual conditions, discourse upon the inner audit system in university and estimate its effect simply.